In exercise of the powers conferred by sub-section (3) of section 9 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh, on the recommendations of the Council, is pleased to make the following further amendments in the notification of the Government of Himachal Pradesh, No.13/2017- State Tax (Rate), dated the 30thJune, 2017, published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017, dated the 30th June, 2017, namely:-
In the said notification, -
(i) in the Table, after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(ii) in the Explanation, after clause (h), the following clauses shall be inserted, namely: -
"(i)The term "apartment" shall have the same meaning as assigned to it in clause (e) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(j) the term "promoter" shall have the same meaning as assigned to it in clause (zk) under section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2017).
(k) the term "project" shall mean a Real Estate Project (REP) or a Residential Real Estate Project (RREP);
(l) "the term "Real Estate Project (REP)" shall have the same meaning as assigned to it in clause (zn) of section 2 of the Real Estate (Regulation and Development) Act, 2016 (16 of 2016).
(m) The term "Residential Real Estate Project (RREP)" shall mean a REP in which the carpet area of the commercial apartments is not more than 15 per cent. of the total carpet area of all the apartments in the REP.
(n) "floor space index (FSI)" shall mean the ratio of a building's total floor area (gross floor area) to the size of the piece of land upon which it is built.".
2. This notification shall come into force with effect from the 1st day of April, 2019.
By Order,
Jagdish Chander Sharma
Principal Secretary (E&T) to the
Government of Himachal Pradesh
Note: -The principal notification No. 13/2017 - State Tax (Rate), dated the 30th June, 2017 was published in the Gazette of Himachal Pradesh, vide number EXN-F(10)-15/2017, dated the 30th June, 2017 and was last amended by notification No.29/2018- State Tax (Rate), dated the 31st December, 2018 vide number EXN-F(10)-33/2018, dated the 31st December, 2018.